NCS/ARS/CL/10336

You have applied for the tariff classification of Monoethylene Glycol (MEG), imported in 230 kg drums.

PRODUCT ANALYSIS

According to the supporting documents and available technical information, the product is identified as Monoethylene Glycol (MEG), an organic chemical compound belonging to the glycol family of dihydric alcohols (diols). It has the chemical formula C₂H₆O₂ and CAS Number 107-21-1, and is chemically known as ethane-1,2-diol.

Monoethylene Glycol is a clear, colourless, odourless, and hygroscopic liquid with a slightly viscous consistency. It contains two hydroxyl (–OH) functional groups, which characterize it as a dihydric alcohol. The product is completely miscible with water and many organic solvents and possesses a high boiling point of approximately 197°C, properties that make it suitable for various industrial applications.

The product is typically produced through the hydration of Ethylene Oxide, which is derived from Ethylene obtained during petrochemical processing. During this process, Monoethylene Glycol is produced as the primary product, while small quantities of diethylene glycol and triethylene glycol may occur as secondary by-products.

In industrial practice, Monoethylene Glycol is widely used as a chemical intermediate and industrial raw material, particularly in the manufacture of polyester fibres and Polyethylene Terephthalate (PET) resins used for plastic bottles and packaging materials. It is also commonly used in antifreeze and engine coolant formulations, heat-transfer fluids, and as a dehydrating agent in natural gas processing.

According to the Certificate of Analysis (COA) submitted, the composition of the product is as follows:

• 99.9% Monoethylene Glycol (MEG)
• 0.03% Water
• 0.05% Diethylene Glycol (DEG)

This confirms that the product is essentially a separate chemically defined organic compound, with only minor impurities.

TARIFF CLASSIFICATION

Note 1(a) and 1(e) to Chapter 29 of the Harmonized System provides that the Chapter covers separate chemically defined organic compounds, whether or not containing impurities or dissolved in water or other solvents. The product under consideration, being essentially pure Monoethylene Glycol with minimal impurities, satisfies this requirement.

Monoethylene Glycol is a dihydric alcohol (diol) and therefore falls under Heading 2905 of the Harmonized System, which covers Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

Accordingly, the product is properly classified under subheading 2905.31.00.00 – Ethylene glycol (ethanediol) at 5% rate of duty and 7.5% VAT in line with ECOWAS Common External Tariff (CET) 2022 – 2027.

LEGAL FRAMEWORK

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